Pengaruh Efisiensi Operasional, Kecukupan Modal, Risiko Kredit Terhadap Dana Pihak Ketiga Pada Pt. Bank Perkreditan Rakyat Di Wilayah Tangerang

Karolina, Karolina; Nuryani, Anum; Hidayat, Arif

doi:10.32493/jk.v8i2.y2020.p112-128

Cited by 3 publications

(5 citation statements)

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“…This study contrasts with the study of Karolina et al (2020) who stated that BOPO had a negative and significant impact on TPF. So, the amount of the utilization of amil funds will not affect the amount of ZIS fund collection by the zakat management organizations, because the operational load of zakat management should be the obligation of amil and can be collected from zakat funds that are part of amil or part of fi sabilillah in a reasonable amount (MUI Fatwa No.…”

Section: The Ratio Of the Utilization Of Amil Fundcontrasting

confidence: 99%

“…In this study the ratio of the utilization of amil funds is calculated by dividing the amount of utilization of amil funds by the amount of the amil funds received plus the initial balance. Study by Karolina et al, (2020) states that BOPO has a significant negative effect on TPF.…”

Section: H2: Distribution Of Zis Funds Has a Positive Effect On The Zis Fundraising By Zmo The Ratio Of The Utilization Of Amil Funds Andmentioning

confidence: 99%

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The Factors That Affect Zis Fundraising on Zakat Management Organization in 2016-2019

Rahmawati

Septiarini²

2021

JESTT

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ABSTRAKStudi ini bertujuan untuk menganalisis pengaruh penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS oleh OPZ pada tahun 2016-2019. Studi ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel dengan pengambilan sampel menggunakan purposive sampling. Penelitian ini menemukan bahwa secara parsial, pengaruh penerapan PSAK 109 pada laporan keuangan terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif tidak signifikan. Pengaruh penyaluran dana ZIS terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif signifikan. Pengaruh rasio penggunaan dana amil dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS ole OPZ berpengaruh negatif tidak signifikan. Sedangkan secara simultan, penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil berpengaruh secara signifikan terhadap penghimpunan dana ZIS oleh OPZ tahun 2016-2019. Penelitian ini diharapkan bisa meningkatkan kinerja amil dan bisa lebih menerapkan standar akuntansi dalam pencatatan keuangannya. Bagi regulator bisa digunakan sebagai acuan dalam menetapkan besaran bagian dana amil.Kata Kunci: PSAK 109, Penghimpunan Dana ZIS, Penyaluran Dana ZIS, Rasio Dana Amil ABSTRACTThe purpose of this study is to analyze the effect of the application of PSAK 109 on financial statements, the distribution of ZIS funds, the ratio of the use of amil funds, and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ in 2016-2019. This study uses a quantitative approach with panel data regression with purposive sampling. This study found that partially the effect of the application of PSAK 109 on the financial statements on the ZIS fundraising by OPZ has positive effect but insignificant. The effect of the distribution of ZIS funds on the ZIS fundraising by OPZ has a significant positive effect. The effect of the ratio of the use of amil funds and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ has a negative effect and insignificant. Yet, simultaneously, the application of PSAK 109 in financial statements, distribution of ZIS funds, ratio of use of amil funds, and ratio of contribution margin of amil funds significantly affects the ZIS fundraising by OPZ in 2016-2019. This research is expected to improve the performance of amil and the amil is able to better apply accounting standards in their financial records. For regulators, this can be used as a reference in determining the portion of fund for the amil.Keywords: PSAK 109, ZIS Fundraising, Distribution of ZIS Funds, Amil Fund Ratio

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Section: The Ratio Of the Utilization Of Amil Fundcontrasting

confidence: 99%

Section: H2: Distribution Of Zis Funds Has a Positive Effect On The Zis Fundraising By Zmo The Ratio Of The Utilization Of Amil Funds Andmentioning

confidence: 99%

The Factors That Affect Zis Fundraising on Zakat Management Organization in 2016-2019

Rahmawati

Septiarini²

2021

JESTT

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“…The success of a business can be achieved when the resources used are efficient, so when the process of using resources is efficient, the goals achieved can be said to be successful (Karolina et al, 2020) Therefore, it is necessary to manage operating expenses and operating income properly in order to be able to the results of other studies in the situation during and before the Covid-19 pandemic show that the ratio of OE/OI has also decreased. As explained (Muhammad & Nawawi, 2022) higher than before the covid-19 pandemic, meaning that during covid-19 pandemic had a significant impact on ability of Islamic banks to manage cost efficiency.…”

Section: Literature Review Operating Expenses and Operating Income (O...mentioning

confidence: 99%

Financial Performance of Islamic Commercial Banks Through Efficiency Levels and Non-Performing Financing Before and During The Covid-19 Pandemic

Afkar,

Hariawan,

Fauziyah

et al. 2024

monex

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The real sector and the financial sector have been affected by the Covid-19 pandemic for approximately 2 years. It condition makes the banking financial sector pay attention to the level of operational expenses efficiency and be careful in channeling financing in order to reduce the occurrence of bad financing caused by defaults from customers. Analysis of the capabilities of Islamic banks in Indonesia in terms of operational cost efficiency and managing problematic financing in conditions before and during the Covid-19 pandemic so that the ability of Islamic banks to manage their financial performance will be known is the aim of this research. Saturated sampling was the technique for sampling this research from the research population of 14 Islamic commercial banks in Indonesia. Documentation is used as a technique in collecting data from the combined financial reports of 14 Islamic commercial banks. Data before the pandemic can be seen from the 2018-2019 financial reports, while 2020-2021 data during the pandemic. Paired sample t-test with Jamovi media was used as a data analysis technique. The findings of this research show that during the Covid-19 pandemic, the level of efficiency and non-performing financing of Islamic banks has decreased, meaning that the financial performance of Islamic banks is better and operating costs are more efficient, problem financing is reduced, so that the potential for increased profitability is higher. Keywords: operating expenses and operational income, non-performing financing, financial performance, Islamic banking, covid-19.

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“…BOPO merupakan rasio yang digunakan untuk mengukur tingkat efisiensi dan kemampuan bank dalam melakukan kegiatan operasionalnya. Semakin rendah BOPO berarti semakin efisien bank tersebut dalam mengendalikan biaya operasionalnya, dengan adanya efisiensi biaya maka keuntungan yang diperoleh bank akan semakin besar (Karolina, Nuryani, and Hidayat 2020).…”

Section: Efisiensi Operasional (Bopo)unclassified

“…Biaya operasional yang tinggi akan memperlihatkan ketidaseimbangan antara pendapatan operasional dan biaya operasional sehingga akan menimbulkan efek buruk untuk kesehatan bank. Namun penelitian ini tidak mendukung penelitian yang dilakukan oleh Arif and Hanifah (2017); Juliana and Mulazid (2017); Karolina, Nuryani, and Hidayat (2020) yang menyatakan bahwa BOPO berpengaruh terhadap deposito mudharabah. Besar kecilnnya rasio BOPO dapat dijadikan ukuran bagi nasabah untuk mendepositokan dananya di bank syariah.…”

Section: Pengaruh Efisiensi Operasional Terhadap Jumlah Deposito Mudh...unclassified

Pengaruh Bagi Hasil, Biaya Promosi, Efisiensi Operasional Dan Ukuran Perusahaan Terhadap Jumlah Deposito Mudharabah

Sifki

Dalimunthe

2022

JAS

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This study aims to show the effect of profit-sharing, promotion costs, operational efficiency, and company size on the number of mudharabah deposits. This study includes quantitative using secondary data from Islamic commercial banks (ICB). The population of this study is ICB registered with the financial services authority (FSA) in 2015-2020. The sample selection used the purposive sampling technique. The sample was obtained from as many as 8 ICB for six years, so the total data was 48. The data analysis method used multiple linear regression with the help of e-views software. The results showed that profit sharing and company size positively and significantly affected the number of mudharabah deposits. Promotion costs and operational efficiency do not affect the number of mudharabah deposits. Simultaneously profit-sharing, promotion costs, operational efficiency, and company size affect the number of mudharabah deposits. This study can be a reference for ICB management in improving its performance, especially in enlarging ICB. Then increase the profit-sharing customers receive, so customers are more interested in depositing their funds in the ICB.

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Pengaruh Efisiensi Operasional, Kecukupan Modal, Risiko Kredit Terhadap Dana Pihak Ketiga Pada Pt. Bank Perkreditan Rakyat Di Wilayah Tangerang

Cited by 3 publications

References 0 publications

The Factors That Affect Zis Fundraising on Zakat Management Organization in 2016-2019

The Factors That Affect Zis Fundraising on Zakat Management Organization in 2016-2019

Financial Performance of Islamic Commercial Banks Through Efficiency Levels and Non-Performing Financing Before and During The Covid-19 Pandemic

Pengaruh Bagi Hasil, Biaya Promosi, Efisiensi Operasional Dan Ukuran Perusahaan Terhadap Jumlah Deposito Mudharabah

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